現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 2.37 | -57.07 | 0.31 | -95.58 | -2.95 | 0 | 0.02 | 0 | 2.68 | -78.61 | 0.32 | 77.78 | -0.03 | 0 | 2.09 | 189.92 | 0.8 | -56.99 | 0.63 | -83.93 | 0.52 | 6.12 | 0.06 | 20.0 | 195.87 | 58.26 |
| 2022 (9) | 5.52 | 0 | 7.01 | -22.37 | -10.1 | 0 | -0.02 | 0 | 12.53 | 53.37 | 0.18 | -87.76 | -0.13 | 0 | 0.72 | -84.61 | 1.86 | -19.83 | 3.92 | 345.45 | 0.49 | 16.67 | 0.05 | 150.0 | 123.77 | 0 |
| 2021 (8) | -0.86 | 0 | 9.03 | 0 | -8.19 | 0 | -0.12 | 0 | 8.17 | 0 | 1.47 | -10.37 | -0.07 | 0 | 4.68 | -34.61 | 2.32 | 88.62 | 0.88 | 0 | 0.42 | 44.83 | 0.02 | 100.0 | -65.15 | 0 |
| 2020 (7) | 0.36 | 0 | -10.36 | 0 | 8.15 | 189.01 | 0 | 0 | -10.0 | 0 | 1.64 | -25.79 | 0 | 0 | 7.15 | -28.93 | 1.23 | -8.89 | -0.19 | 0 | 0.29 | -17.14 | 0.01 | 0.0 | 327.27 | 0 |
| 2019 (6) | -1.46 | 0 | -0.9 | 0 | 2.82 | 0 | 0.01 | -99.59 | -2.36 | 0 | 2.21 | 163.1 | 0.02 | 0 | 10.06 | 210.78 | 1.35 | 15.38 | 0.7 | -78.85 | 0.35 | 45.83 | 0.01 | 0.0 | -137.74 | 0 |
| 2018 (5) | 1.96 | 308.33 | 1.35 | 0 | -2.71 | 0 | 2.44 | 0 | 3.31 | 0 | 0.84 | 6.33 | 0 | 0 | 3.24 | 14.77 | 1.17 | -52.63 | 3.31 | 335.53 | 0.24 | -7.69 | 0.01 | 0.0 | 55.06 | 18.14 |
| 2017 (4) | 0.48 | -86.48 | -3.72 | 0 | 0.4 | 0 | -0.08 | 0 | -3.24 | 0 | 0.79 | 338.89 | 0 | 0 | 2.82 | 365.69 | 2.47 | -22.33 | 0.76 | -60.62 | 0.26 | -44.68 | 0.01 | -66.67 | 46.60 | -68.1 |
| 2016 (3) | 3.55 | 99.44 | 1.66 | 0 | -1.75 | 0 | -0.12 | 0 | 5.21 | 0 | 0.18 | -76.0 | -0.02 | 0 | 0.61 | -77.73 | 3.18 | 28.23 | 1.93 | -13.45 | 0.47 | 30.56 | 0.03 | -40.0 | 146.09 | 116.67 |
| 2015 (2) | 1.78 | 40.16 | -8.66 | 0 | 7.3 | 2112.12 | -0.05 | 0 | -6.88 | 0 | 0.75 | -75.57 | 0 | 0 | 2.72 | -77.81 | 2.48 | 89.31 | 2.23 | 70.23 | 0.36 | 50.0 | 0.05 | 25.0 | 67.42 | -15.59 |
| 2014 (1) | 1.27 | -60.31 | -2.3 | 0 | 0.33 | 0 | 0.08 | 0 | -1.03 | 0 | 3.07 | 5016.67 | -0.02 | 0 | 12.26 | 3892.8 | 1.31 | 52.33 | 1.31 | 45.56 | 0.24 | -11.11 | 0.04 | 0.0 | 79.87 | -69.8 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -0.43 | -137.07 | -158.11 | -0.08 | -300.0 | 0.0 | -0.37 | 43.94 | 79.56 | 0.01 | 200.0 | -50.0 | -0.51 | -144.74 | -177.27 | 0.08 | 300.0 | 14.29 | -0.01 | 0 | 0.0 | 2.35 | 277.65 | 33.11 | 0.12 | -45.45 | -52.0 | 0.02 | -92.59 | -94.74 | 0.12 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | -286.67 | -198.85 | -301.44 |
| 24Q2 (19) | 1.16 | 26.09 | 73.13 | -0.02 | 66.67 | 80.0 | -0.66 | 15.38 | 71.05 | -0.01 | -200.0 | 0.0 | 1.14 | 32.56 | 100.0 | 0.02 | -60.0 | -66.67 | 0 | 100.0 | 100.0 | 0.62 | -52.15 | -53.17 | 0.22 | 22.22 | -4.35 | 0.27 | -35.71 | 0.0 | 0.12 | -7.69 | -7.69 | 0.01 | 0.0 | -50.0 | 290.00 | 76.52 | 81.79 |
| 24Q1 (18) | 0.92 | 4700.0 | -6.12 | -0.06 | 40.0 | -110.17 | -0.78 | -159.09 | -333.33 | 0.01 | 0.0 | 0 | 0.86 | 816.67 | -45.22 | 0.05 | -54.55 | -28.57 | -0.01 | -200.0 | 0 | 1.30 | -48.86 | -52.75 | 0.18 | -43.75 | 0 | 0.42 | 2000.0 | 1500.0 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | 164.29 | 1414.29 | -81.56 |
| 23Q4 (17) | -0.02 | -102.7 | 0.0 | -0.1 | -25.0 | -152.63 | 1.32 | 172.93 | 353.85 | 0.01 | -50.0 | 0 | -0.12 | -118.18 | -170.59 | 0.11 | 57.14 | 120.0 | 0.01 | 200.0 | 110.0 | 2.55 | 44.05 | 48.7 | 0.32 | 28.0 | 966.67 | 0.02 | -94.74 | 110.53 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | -12.50 | -108.78 | 0 |
| 23Q3 (16) | 0.74 | 10.45 | -51.95 | -0.08 | 20.0 | -101.27 | -1.81 | 20.61 | 65.19 | 0.02 | 300.0 | 0 | 0.66 | 15.79 | -91.56 | 0.07 | 16.67 | 133.33 | -0.01 | 75.0 | 0.0 | 1.77 | 32.87 | 282.41 | 0.25 | 8.7 | -62.12 | 0.38 | 40.74 | -66.37 | 0.13 | 0.0 | 8.33 | 0.01 | -50.0 | 0.0 | 142.31 | -10.79 | 16.43 |
| 23Q2 (15) | 0.67 | -31.63 | -76.74 | -0.1 | -116.95 | 81.13 | -2.28 | -1166.67 | 19.15 | -0.01 | 0 | 0 | 0.57 | -63.69 | -75.74 | 0.06 | -14.29 | 500.0 | -0.04 | 0 | -300.0 | 1.33 | -51.73 | 884.48 | 0.23 | 0 | -61.67 | 0.27 | 1000.0 | -86.5 | 0.13 | 8.33 | 8.33 | 0.02 | 0.0 | 100.0 | 159.52 | -82.09 | 17.98 |
| 23Q1 (14) | 0.98 | 5000.0 | -12.5 | 0.59 | 210.53 | -44.86 | -0.18 | 65.38 | 88.54 | 0 | 0 | 100.0 | 1.57 | 823.53 | -28.31 | 0.07 | 40.0 | -22.22 | 0 | 100.0 | 100.0 | 2.76 | 60.94 | 150.79 | 0 | -100.0 | -100.0 | -0.03 | 84.21 | -103.06 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 890.91 | 0 | 782.95 |
| 22Q4 (13) | -0.02 | -101.3 | 98.31 | 0.19 | -96.97 | -87.25 | -0.52 | 90.0 | -116.67 | 0 | 0 | 100.0 | 0.17 | -97.83 | -45.16 | 0.05 | 66.67 | -82.14 | -0.1 | -900.0 | -900.0 | 1.71 | 270.43 | -42.45 | 0.03 | -95.45 | -96.3 | -0.19 | -116.81 | -218.75 | 0.12 | 0.0 | -7.69 | 0.02 | 100.0 | 100.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 1.54 | -46.53 | 1440.0 | 6.28 | 1284.91 | 1465.22 | -5.2 | -84.4 | -5300.0 | 0 | 0 | -100.0 | 7.82 | 232.77 | 2272.22 | 0.03 | 200.0 | -92.68 | -0.01 | 0.0 | 50.0 | 0.46 | 242.06 | -90.45 | 0.66 | 10.0 | -4.35 | 1.13 | -43.5 | 109.26 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 122.22 | -9.61 | 718.89 |
| 22Q2 (11) | 2.88 | 157.14 | 1209.09 | -0.53 | -149.53 | -130.43 | -2.82 | -79.62 | -729.41 | 0 | 100.0 | -100.0 | 2.35 | 7.31 | 23600.0 | 0.01 | -88.89 | -97.5 | -0.01 | 0.0 | 75.0 | 0.14 | -87.7 | -97.5 | 0.6 | 5.26 | 15.38 | 2.0 | 104.08 | 1900.0 | 0.12 | 0.0 | 20.0 | 0.01 | 0.0 | 0 | 135.21 | 34.0 | 22.92 |
| 22Q1 (10) | 1.12 | 194.92 | 0 | 1.07 | -28.19 | -87.0 | -1.57 | -554.17 | 79.64 | -0.03 | 80.0 | 0 | 2.19 | 606.45 | -73.39 | 0.09 | -67.86 | -76.92 | -0.01 | 0.0 | 0 | 1.10 | -63.07 | -82.67 | 0.57 | -29.63 | 90.0 | 0.98 | 512.5 | 988.89 | 0.12 | -7.69 | 71.43 | 0.01 | 0.0 | 0 | 100.90 | 125.65 | 0 |
| 21Q4 (9) | -1.18 | -1280.0 | -107.02 | 1.49 | 423.91 | 273.26 | -0.24 | -340.0 | -122.43 | -0.15 | -850.0 | -1600.0 | 0.31 | 186.11 | 121.68 | 0.28 | -31.71 | -41.67 | -0.01 | 50.0 | 0.0 | 2.98 | -38.53 | -54.99 | 0.81 | 17.39 | 125.0 | 0.16 | -70.37 | 166.67 | 0.13 | 8.33 | 85.71 | 0.01 | 0.0 | 0 | -393.33 | -2735.33 | 0 |
| 21Q3 (8) | 0.1 | -54.55 | -75.0 | -0.46 | -100.0 | 81.53 | 0.1 | 129.41 | -93.1 | 0.02 | 100.0 | 150.0 | -0.36 | -3500.0 | 82.78 | 0.41 | 2.5 | 173.33 | -0.02 | 50.0 | 0 | 4.84 | -10.57 | 100.72 | 0.69 | 32.69 | 86.49 | 0.54 | 440.0 | 590.91 | 0.12 | 20.0 | 71.43 | 0.01 | 0 | 0 | 14.93 | -86.43 | 0 |
| 21Q2 (7) | 0.22 | 0 | 150.0 | -0.23 | -102.79 | 92.18 | -0.34 | 95.59 | -112.5 | 0.01 | 0 | 0 | -0.01 | -100.12 | 99.7 | 0.4 | 2.56 | 2.56 | -0.04 | 0 | 0 | 5.41 | -14.65 | -31.99 | 0.52 | 73.33 | 62.5 | 0.1 | 11.11 | 200.0 | 0.1 | 42.86 | 42.86 | 0 | 0 | 0 | 110.00 | 0 | 0 |
| 21Q1 (6) | 0 | 100.0 | -100.0 | 8.23 | 1056.98 | 301.72 | -7.71 | -820.56 | -365.86 | 0 | -100.0 | -100.0 | 8.23 | 675.52 | 363.78 | 0.39 | -18.75 | -38.1 | 0 | 100.0 | -100.0 | 6.34 | -4.09 | -54.2 | 0.3 | -16.67 | 57.89 | 0.09 | 137.5 | -66.67 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | -0.57 | -242.5 | -201.79 | -0.86 | 65.46 | 81.14 | 1.07 | -26.21 | -67.08 | 0.01 | 125.0 | 200.0 | -1.43 | 31.58 | 64.25 | 0.48 | 220.0 | 2.13 | -0.01 | 0 | 0 | 6.61 | 174.16 | -30.23 | 0.36 | -2.7 | 63.64 | -0.24 | -118.18 | -14.29 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 0.4 | 190.91 | 0.0 | -2.49 | 15.31 | 0.0 | 1.45 | -46.69 | 0.0 | -0.04 | 0 | 0.0 | -2.09 | 38.17 | 0.0 | 0.15 | -61.54 | 0.0 | 0 | 0 | 0.0 | 2.41 | -69.7 | 0.0 | 0.37 | 15.62 | 0.0 | -0.11 | -10.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.44 | -145.83 | 0.0 | -2.94 | 27.94 | 0.0 | 2.72 | -6.21 | 0.0 | 0 | -100.0 | 0.0 | -3.38 | -8.33 | 0.0 | 0.39 | -38.1 | 0.0 | 0 | -100.0 | 0.0 | 7.96 | -42.52 | 0.0 | 0.32 | 68.42 | 0.0 | -0.1 | -137.04 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.96 | 71.43 | 0.0 | -4.08 | 10.53 | 0.0 | 2.9 | -10.77 | 0.0 | 0.03 | 400.0 | 0.0 | -3.12 | 22.0 | 0.0 | 0.63 | 34.04 | 0.0 | 0.01 | 0 | 0.0 | 13.85 | 46.12 | 0.0 | 0.19 | -13.64 | 0.0 | 0.27 | 228.57 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 274.29 | 0 | 0.0 |
| 19Q4 (1) | 0.56 | 0.0 | 0.0 | -4.56 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -4.0 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.48 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
